Do you need to keep receipts for per diem rates in Singapore?

No, in Singapore, you do not need to provide exact expenses for any expenses covered by per diems. For items not covered by per diem rates, such as international lodging and airfare, receipts should be presented and employers should use a travel reimbursement to reimburse employees for exact expenses.

Are per diem payments taxed in Singapore?

Per diem rates are not taxable up to the allowed amount, which varies by country. If an employer pays employees a per diem allowance that is higher than the rate set by the IRAS, the additional amount is considered taxable income for the employee. For example, if the employee travels to South Africa, the set per diem by the IRAS is S$65 per day. If the employer decides to pay employees S$100 per day, the additional allowance over the set rate for South Africa is taxable. S$100 - S$65 (set per diem) = S$35 (taxable amount) In addition, if the employer provides a reimbursement rate for certain travel expenses based on the actual expense incurred by the employee, some of these reimbursements are not taxable as well. Taxable reimbursements / expenses Non-taxable reimbursements / expenses

How are per diem rates paid in Singapore?

Per diem rates may be paid to the employee before or after the trip in question. If the per diem rate is paid in local currency (i.e. not in Singapore dollars), the employer should use their internal conversion rate. If the employer does not have a set internal conversion rate, a standard conversion rate from an international or local bank should apply.

What if I have US employees traveling to Singapore?

If you have US employees traveling to Singapore, reimbursement rates work differently. In this case, you need to follow the official travel reimbursement rates from the U.S. Department of State office. Keep in mind that these international rates vary from the standard per diem allowances set by the Department of Defense (DOD) for official travel within the continental United States (CONUS). For more information on travel regulations for US employees, see the state.gov website and the U.S. General Services Administration (GSA) website for official details and exemptions.

Do you need to keep receipts for per diem rates in Singapore?

No, in Singapore, you do not need to provide exact expenses for any expenses covered by per diems. For items not covered by per diem rates, such as international lodging and airfare, receipts should be presented and employers should use a travel reimbursement to reimburse employees for exact expenses.

Are per diem payments taxed in Singapore?

Per diem rates are not taxable up to the allowed amount, which varies by country. If an employer pays employees a per diem allowance that is higher than the rate set by the IRAS, the additional amount is considered taxable income for the employee. For example, if the employee travels to South Africa, the set per diem by the IRAS is S$65 per day. If the employer decides to pay employees S$100 per day, the additional allowance over the set rate for South Africa is taxable. S$100 - S$65 (set per diem) = S$35 (taxable amount) In addition, if the employer provides a reimbursement rate for certain travel expenses based on the actual expense incurred by the employee, some of these reimbursements are not taxable as well. Taxable reimbursements / expenses Non-taxable reimbursements / expenses

How are per diem rates paid in Singapore?

Per diem rates may be paid to the employee before or after the trip in question. If the per diem rate is paid in local currency (i.e. not in Singapore dollars), the employer should use their internal conversion rate. If the employer does not have a set internal conversion rate, a standard conversion rate from an international or local bank should apply.

What if I have US employees traveling to Singapore?

If you have US employees traveling to Singapore, reimbursement rates work differently. In this case, you need to follow the official travel reimbursement rates from the U.S. Department of State office. Keep in mind that these international rates vary from the standard per diem allowances set by the Department of Defense (DOD) for official travel within the continental United States (CONUS). For more information on travel regulations for US employees, see the state.gov website and the U.S. General Services Administration (GSA) website for official details and exemptions.

Per Diem Rates in Singapore: A Guide for Business Travel (updated for 2026)

10 Sept 2024 · 3 MIN READ

Updated: February 2026

There are many ways to compensate employees for business travel. For employees in Singapore, per diem rates are one of the most straightforward solutions.

Understanding how they work can make business travel easier for your company and employees, and make sure you stay tax-compliant.

Here’s what to know about per diem rates for Singapore employees.

What are per diem rates?

“Per diem” means “per day,” so per diem rates are a daily allowance for employees who are traveling for business purposes. This can include travel to meet clients, attend trainings or conferences, or perform business duties.

Per diem rates are fixed allowances. Unlike a travel reimbursement, employees do not need to track or provide documentation for exact expenses. However, per diem rates don’t cover every business travel expense . They are only meant to cover basic living expenses when traveling for work, such as meals, transportation costs, and incidental expenses.

How are per diem rates calculated in Singapore?

Per diem rates in Singapore are set by the Inland Revenue Authority of Singapore (IRAS) based on the destination of the travel country. These rates are reviewed annually by the IRAS based on current information on standard of living costs, with updated rates for each year published in December.

What’s covered by per diem rates in Singapore

Per diem rates in Singapore are meant to cover daily expenses while traveling for business, such as:

meals and food
local transportation, such as taxi rides or train fares
other incidental items (i.e. laundry services, tips, and fees)

What’s not covered by per diem rates in Singapore

Not every kind of business expense is covered by per diem rates. For example, the following types of expenses are not intended to be covered by the per diem allowance:

Accommodation for international trips
Overseas airport transfers (i.e. travel to and from international airports)
Traveling expenses to and from the destination (i.e. flights or train rides to the destination)
Entertainment expenses (i.e. client dinners, team-building activities, or other costs related to entertainment as part of the business trip)

These expenses should be reimbursed using a travel reimbursement.

Examples of per diem rates in Singapore

In Singapore, the per diem rates are very simple. There aren’t different per diem rates based on cities in Singapore or how far from home you’re traveling.

If you’re an employee in Singapore traveling for business within Singapore, the per diem rate is S$175.

Per diem rates for international business travel

For international travel, the per diem rate from Singapore varies based on the country of travel. Here are some of the most commonly visited countries and their per diem rates.

Country

Per diem rate (in S$)

Argentina

150

Australia

120

Austria

120

Belgium

200

Belize

110

Brazil

Canada

155

Chile

155

Cook Islands

122

Denmark

145

Fiji

150

France

150

Germany

175

Ghana

180

Grenada

120

Guinea

140

Hong Kong

110

India

115

Japan

155

South Korea

180

Madagascar

125

Malawi

Malaysia

Maldives

165

Mauritania

Mexico

170

Micronesia

Nepal

100

New Zealand

115

Pakistan

110

Palau

130

Papua New Guinea

115

Philippines

120

Poland

Qatar

145

South Africa

Sri Lanka

Switzerland

175

Spain

165

Taiwan

Thailand

130

Tonga

100

United Kingdom

195

United States

165

Source: Official website of the IRAS

Now that you know how per diem rates work, and what the base rates are in Singapore, find out how to write a per diem policy for employees that works for your company

FAQs on Singapore Per Diem Rates

: No, in Singapore, you do not need to provide exact expenses for any expenses covered by per diems.
For items not covered by per diem rates, such as international lodging and airfare, receipts should be presented and employers should use a travel reimbursement to reimburse employees for exact expenses.
: Per diem rates are not taxable up to the allowed amount, which varies by country. If an employer pays employees a per diem allowance that is higher than the rate set by the IRAS, the additional amount is considered taxable income for the employee.
For example, if the employee travels to South Africa, the set per diem by the IRAS is S$65 per day. If the employer decides to pay employees S$100 per day, the additional allowance over the set rate for South Africa is taxable. S$100 - S$65 (set per diem) = S$35 (taxable amount)
In addition, if the employer provides a reimbursement rate for certain travel expenses based on the actual expense incurred by the employee, some of these reimbursements are not taxable as well.
Taxable reimbursements / expenses

Parking fees at the airport if the employee drives to the airport
Payment for luggage or clothing for business travel

Non-taxable reimbursements / expenses

Travel insurance premiums for the duration of international travel
Travel between home and the airport for international business trips
International lodging rates
International airport transfers
Travel between cities (domestic or international) for business purposes
Entertainment expenses for business purposes
: Per diem rates may be paid to the employee before or after the trip in question. If the per diem rate is paid in local currency (i.e. not in Singapore dollars), the employer should use their internal conversion rate.
If the employer does not have a set internal conversion rate, a standard conversion rate from an international or local bank should apply.
: If you have US employees traveling to Singapore, reimbursement rates work differently. In this case, you need to follow the official travel reimbursement rates from the U.S. Department of State office.
Keep in mind that these international rates vary from the standard per diem allowances set by the Department of Defense (DOD) for official travel within the continental United States (CONUS).
For more information on travel regulations for US employees, see the state.gov website and the U.S. General Services Administration (GSA) website for official details and exemptions.

Making travel reimbursements easier with Perk

Per diem reimbursements are the easiest way to reimburse employees for basic travel expenses like food and incidentals.

For larger travel expenses, like accommodation or airfare, you need a straightforward way to manage bookings and travel for your team. This is where a corporate travel management tool becomes essential.

With a travel management software like Perk, you can book employee travel, manage travel expenses, keep track of itineraries, submit reimbursements via our third-party integrations with your expense management software, and more. Finally, you can keep everything organized and tax-compliant.

Maximize your travel budget. Save time and money on your next trip.

Written by

Nick Roberts

Growth Marketing Director

Nick Roberts is Growth Marketing Director at Perk, where he brings deep experience from high-growth tech to the world of business travel. With a sharp commercial lens, he’s focused on helping modern companies travel better.